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2018 (6) TMI 1412
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....hri P. S. Reddy, Assistant Commissioner (AR) for the Appellant. Shri B. Venugopal, Advocate for the Respondent. [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in- Appeal No. 36/2009 (H-I) CE dated 21.05.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that in the case in hand, the respondents are manufacturers ....
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....er-in-Original relying upon the various decisions of the predecessor in his office. 4. Learned Departmental Representative takes the Bench through the entire case records and submits that the pipes which are cleared by the respondent are used not only for the pipes for delivery of water from its source to the water treatment / supply plant and further also. It is his submission that the benefit....
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....entical issue came up before the Tribunal in the case of CCE, C & ST (A-III) Hyderabad Vs. IVRCL Infrastructures & Projects Ltd., [2009 (240) ELT 606 (Tri. - Bang.)] and submits that the issue was decided in favour of the respondent therein; IVRCL was similarly placed as is the respondent herein. It is his submission that this judgement of the Tribunal in the case of IVRCL Infrastructures & Projec....